May 27, 2015
Valuation Discounts on Transfers of Closely Held Entities May Be Reduced
In two separate statements earlier this month, a Treasury official indicated that proposed regulations might be released within the next six months that could result in the increase to the value of family ...
August 12, 2016
IRS Issues Proposed Regulations Limiting Discounts on Transfers of Closely-held Interests
On August 2, 2016, IRS issued long-awaited proposed regulations pertaining to valuation discounts on transfers of closely-held family entities. Such interests include closely-held interests in corporations, partnerships, and other entities. The proposed regulations would affect ...